$WAPPER.io“THE BEST WAY TO PRESERVE WEALTH”

What is the problem?

Due to lack of information/education most early adopters of Bitcoin/Alt Coins don’t realize that if they hold coins as an investment or asset they are subject to capital gains tax on the sale or realization of profit.

There is no fast/secure way to defer the payment of capital gains tax on appreciated digital currencies.

HOW WE SOLVE THE PROBLEM

$wapper harnesses the power of the Bitcoin/Blockchain technology to facilitate the safe and secure swap of digital investment assets between “like minded” individuals while preserving wealth.

MARKET OPPORTUNITYAnyone Subject to Capital Gains Tax

MARKET OPPORTUNITYIn excess of 120,000 transactions a day

HOW DID WE GET HERE?IRS NOTICE 2014-21

$WAPPER WAS STARTED AS A DIRECT RESULT OF A REALIZATION BY ITS

FOUNDER: THE EXCRUCIATING PAIN OF PAYING CAPITAL GAINS TAX ON HIS INVESTMENT/ TRADING BITCOIN PROFITS.

FOR FEDERAL TAX PURPOSES, VIRTUAL CURRENCY IS TREATED AS PROPERTY. ALL ASSETS HELD FOR INCOME OR INVESTMENT ARE SUBJECT TO CAPITAL GAINS.

AN INDIVIDUAL REALIZES CAPITAL GAIN OR LOSS ON THE SALE OR EXCHANGE OF ANY INCOME OR INVESTMENT PROPERTY THAT IS HELD AS A CAPITAL ASSET.

EXAMPLES:

PROBLEM WITH CURRENT METHOD

CURRENTLY THERE IS NO SAFE/EFFICIENT WAY FOR PEOPLE TO IDENTIFY AND STREAMLINE THE EXCHANGE OF DIGITAL CURRENCIES WITHIN THE STRINGENT I.R.S. TIMEFRAME SET TO QUALIFY AS A “LIKE KIND” EXCHANGE.

UNDER THE REGULATIONS AN INDIVIDUAL HAS 45 DAYS AFTER RELINQUISHING A CAPITAL ASSET TO IDENTIFY A REPLACEMENT PROPERTY.

FAILURE TO MEET THE 45 DAY DEADLINE RESULTS IN A FAILED EXCHANGE AND CAPITAL GAINS ARE OWED.

THE ACQUISITION OF REPLACEMENT PROPERTY MUST BE COMPLETED

WITHIN 180 DAYS OF CLOSING OF THE RELINQUISHED PROPERTY. FAILURE

TO MEET THE 180 DAY DEADLINE RESULTS IN A FAILED EXCHANGE AND CAPITAL GAINS ARE OWED.

WHAT WE DO

$WAPPER WILL INTEGRATE WITH EXCHANGES SO AT TIME OF SALE THE INVESTOR CAN INSTANTLY ESCROW GAINS WITH US AND WE IMMEDIATELY GENERATE THE PROPER LEGAL PAPERWORK SETTING UP A LIKE-KIND EXCHANGE.

$WAPPER ACTS AS A QUALIFIED INTERMEDIARY AND USES BLOCKCHAIN SMART CONTRACTS TO FACILITATE A SAFE, SECURE, AND QUALIFYING CAPITAL GAINS DEFERRED EXCHANGE TO INCREASE AND PRESERVE WEALTH.

$WAPPER CAN HANDLE ANY TRANSACTION SIZE FROM SWAPS OF MILLIONS OF DOLLARS OF ALT COINS TO MICRO-TRANSACTIONS OF DIGITAL CURRENCY.

$ $ $$ $ $

HOW IT WORKSSale of digital

currency for profit

Instantly

escrow gains with our

secure accoun

t

We meet

all legal obligations for exchan

ge

Funds insured

and held in interest accoun

t

Funds held in USD or Pegged to USD

We transfer funds at

your direction

Marty Yavorcik, Esq., Founder & CEO

Graduate Case Western Reserve School of Law. Active

practice of law for over 15 years

Legal advisor to several #bitcoin startups and active #bitcoin day trader

Leads overall company vision, technology, and strategy

Jessica Thompson, COO

Graduate of the University of Michigan marketing & communications program

iHeart media sales, business development, social & digital media marketing.

Increased billing book by over $300 K in last year alone

Alec Hahn, CDOAlec is the chief development officer and coder. He has been involved in several Bitcoin start-ups. Most recently he has been the driving force behind Bitcoin42.com that has been instrumental in the expansion of BTC atm’s in Mexico and Latin America. He is also working on a new open source Bitcoin exchange.

Sean Donato, VP Business DevelopmentExtensive Marketing and growth hacking experience. You Tube Channel has over

14 million views.

Over 30 articles published as PR lead for Bitcoin projects.

1998 Ohio co-state Chess Champion.

7 Years cold lead sales experience.

REVENUE MODEL

$WAPPER HAS THREE POTENTIAL SOURCES OF REVENUE.

1. We charge a fee for each swap. Currently there are over 120,000

unique trades per day and we can earn a fee on each of them.

2. During the swap period we invest the funds in escrow in secure

interest bearing accounts split equally between the individual and

$wapper.

3. Licensing fees for our technology to other qualified intermediaries.

KEY COMPETITION

$WAPPER IS FIRST TO MARKET WITH ITS INTEGRATION OF BITCOIN/BLOCKCHAIN TECHNOLOGY TO FACILITATE TAX DEFERRED EXCHANGES.

THERE ARE SEVERAL LARGE QUALIFIED INTERMEDIARIES SUCH AS STARKER SERVICES, INC., FIRST AMERICAN EXCHANGE COMPANY, & OLD REPUBLIC EXCHANGE BUT THEY DO NOT USE BITCOIN/BLOCKCHAIN TECHNOLOGY TO COMPLETE SWAPS OR ARE INVOLVED IN EXCHANGES OF DIGITAL CURRENCY.

2015 EXPANSION PLAN

KEY HIRES:

~ BUSINESS DEVELOPMENT: 1

~ PROGRAMMING/ DEVELOPERS 2

~ MARKETING 1

~ RISK/LEGAL COMPLIANCE 1

~ TAX PROFESSIONALS [CPA/ TAX LAWYER] 1

REFERENCES

https://www.irs.gov/pub/irs-pdf/p544.pdf

https://www.irs.gov/pub/irs-pdf/f8824.pdf

26 U.S.C. § 1031

Starker v. United States 602 F.2d 1341 (1979)

INVESTMENT ASKSEED FUNDING

$ 250,000.00WHAT WILL MONEY BE USED FOR?

~ Technology Development

~ Hiring of Key Personnel

~ Business Development

~ Marketing

$WAPPER.io

“THE BEST WAY TO PRESERVE WEALTH”